Control System of Management for Intensive Cultivat ion Activity in Tomato Production: Spanish Case

Abstract

This study presents a detailed analysis of cost ma nagement for intensive cultivation activity in terms of tomato production. The main ob jective was to provide qualitative and quantitative costs obtained in the intensive cultiv ation of tomato. This methodology was structured by activity costs (soil preparation and planting, crop monitoring, harvesting, selling, etc.) through a study in greenhouses in Al mería, Spain. According to the results, this kind of management provides a cost analysis of the products, with extensive information on variable costs, produces measures th at are used for cost management and operational performance evaluation; helps in the id entification and the evolution of costs; identifies the main activities and tasks carried ou t during the growing season; and quantifies the cost margin, which enables the farme rs to position their products strategically in the market with competitors. Keywords: Agricultural costs, Costs drivers, Workforce.